IN RE HEALTH DIAGNOSTIC LABORATORY, INC.

Case No. 15-32919 (Jointly Administered) AP No. 17-04300.

578 B.R. 552 (2017)

IN RE: HEALTH DIAGNOSTIC LABORATORY, INC., et al., Debtors. Richard Arrowsmith, as Liquidating Trustee of the HDL Liquidating Trust, Plaintiff, v. United States of America, et al., Defendants.

United States Bankruptcy Court, E.D. Virginia, Richmond Division.

Signed December 6, 2017.


Attorney(s) appearing for the Case

Cullen Drescher Speckhart , Wolcott Rivers Gates, Richmond, VA, for Plaintiff.

Kieran O. Carter , Ari David Kunofsky , Department of Justice, Tax Division, Karen Ruth Cordry , Nat'l Ass'n of Attorneys General, Washington, DC, Jill Bowers , Office of the Attorney General, Sacramento, CA, Ross A. Hoogerhyde , State of Colorado Department of Law, Denver, CO, Brittany Bolton Wilson , Georgia Department of Law, Atlanta, GA, James D. Newbold , Office of the Illinois Attorney General, Chicago, IL, Kimberly Bowden Stephens , Compliance Division, Baltimore, MD, Katherine A. Kakish , Michigan Department of Attorney General, Detroit, MI, Christos A. Katsaounis , PA Department of Revenue, Harrisburg, PA, Mark K. Ames , Taxing Authority Consulting Services PC, Midlothian, VA, Charles M. Allen , Goodman Allen Donnelly PLLC, Glen Allen, VA, Kevin J. Funk , DurretteCrump PLC, Richmond, VA 23219, Robert S. Hertzberg , Deborah Kovsky-Apap , Pepper Hamilton LLP, Southfield, MI, Jesse N. Silverman , Dilworth Paxson LLP, Philadelphia, PA, Theresa M. Anzivino , Wisconsin Department of Justice, Madison, WI, for Defendants.


MEMORANDUM OPINION

The Court must decide in this adversary proceeding whether subchapter S corporation status ("S corporation status") under Title 26 of the United States Code (the "Tax Code")1...

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